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Urban Development Zone
THE Urban Development Zone tax incentive is an incentive scheme aimed at encouraging inner city renewal across South Africa. Any taxpaying, property owning, individual or entity may claim the tax benefits of the UDZ incentive. The incentive takes the form of a tax allowance covering an accelerated depreciation of investment made in either refurbishment of existing property or the creation of new developments within the inner city, over a period of five, or 17 years, respectively.
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Quick guide
A guide to the Urban Development Zone tax incentive for the Johannesburg inner city
Click here [74 Kb]
Frequently asked questions
Click here [43 Kb]
The process
How the Urban Development Zone process works in the City of Johannesburg
Click here [44 Kb]
Dummies guide to the UDZ
What the law says
UDZ tax incentives according to the Revenue Laws Amendment Act of 2003
Click here [263 Kb]
This extract from the relevant legislation has been prepared by the City of Johannesburg (March 2006)
Click here [113 Kb]
Gazetted notice
Description of location and position of boundary of the Urban Development Zone in Johannesburg
Click here [103 Kb]
City of Johannesburg's submission to national treasury
The following are documents which made up the metropolitan council's application for approval of the inner city as Johannesburg's UDZ.
Examples of UDZ deductions calculation
Helps the inner city investor to calculate the amount by which the taxable income of the taxpayer would decrease if the UDZ incentive is applied.
Download in Excel format
Map
The inner city of Johannesburg, comprising just under 18km², is the largest UDZ in South Africa, reflective of its status of the economic powerhouse of South Africa, as well as the significant challenges posed by inner city regeneration
Click here [1.9 Mb]
Forms:
Registration form for the Urban Development Zone tax incentive
[128 Kb]
Application for a location certificate which certifies that a property falls within the Urban Development Zone
[111 Kb]
Comprehensive UDZ property database
The City, in partnership with the South African Property Owners Association (SAPOA), has developed a comprehensive property database for the UDZ. The database provides two levels of information. Owner, valuation and zoning information is available for every stand. Building information is available for selected areas within the UDZ. To access the data visit http:/eservices.joburg.org.za , click on the 'online maps' link in the left navigation pane, click the 'free maps' link in the centre of the page, agree to the terms and the viewer will load. There are various themes providing different types of information. Select the 'Innercity/UDZ' theme to access the data.
UDZ R1bn Investment Celebration
Mayoral Chambers, 10 May 2006
UDZ Conference: 18-20 August 2005
Conference report and presentations by speakers
Click here [PDF, 374kb]
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